Frequently Asked Questions
- Am I eligible for an Ontario Property Tax Credit?
- How do I claim it?
- What is "occupancy cost"?
- Where can I find additional information?
Am I eligible for an Ontario Property Tax Credit?
You may claim the Ontario Property Tax Credit if you were a resident of Ontario as of December 31st of the tax year; you paid rent or property tax on a principal residence during that year; you were 16 years of age or older as of December 31.
How do I claim it?
You must file an Ontario tax return for the tax year and claim this refundable tax credit on form ON479, Ontario Credits.
What is "occupancy cost"?
If you were a homeowner, occupancy cost is the property tax paid in the tax year. If you rented, occupancy cost is 20% of the rent paid. If your home is on leased land, special rules may apply and you should consult the explanatory notes in your personal income tax forms booklet.
Where can I find additional information?
You can find additional information in the Forms package that you receive with your income tax return. You can also call 1 866 ONT-TAXS (1 866 668-8297) to ask questions or request the property and sales tax credit information bulletin.
